Browsing Departament: Finances i Comptabilitat by Keyword "diversidad de la cultura del consejo"
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Board competences and CSR reporting: the moderating role of CEO power
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ...